If you are an employee where there is withholding, you don't have to make an estimated payments. You can accomplish it through withholding.She is an employee. Not sure whether he's an employee or self-employed, but so far he's been making estimated payments, so I'm assuming he doesn't have the option of withholding.Even in that case, it's possible that after marriage she could have enough withheld from her salary to cover taxes on their total salaries, but I'm not sure she'd want to.Before DH & I retired, he paid quarterly, and I was salaried and had taxes withheld. I did increase both the estimated payments and the withholding to account for the marriage penalty (and other things). It never occurred to me to increase my withholding to cover all the taxes. In retrospect, that would've sent my employer the message "Look how high-income my DH is!" and there was certainly no reason to do that.